State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-38 > Section-7-38-197-38-19. Valuation records.
A. The county assessor shall maintain a record of the values determined for property taxation purposes on all property within the county subject to valuation under the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978], whether the values are determined by the county assessor or the department.
B. The department shall maintain, in addition to the county assessors' records, a record of the values determined for property taxation purposes on all property subject to department valuation under the Property Tax Code.
C. Valuation records shall contain the information required by the Property Tax Code and regulations of the department.
D. Except as provided otherwise in Subsection E of this section, valuation records are public records.
E. Valuation records that contain information regarding the income, expenses other than depreciation, profits or losses associated with a specific property or a property owner or that contain diagrams or other depictions of the interior arrangement of buildings, alarm systems or electrical or plumbing systems are not public records and may be released only in accordance with Paragraphs (2) through (7) of Subsection A of Section 7-38-4 NMSA 1978.
